2017 (1) TMI 372

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.... of the Central Excise Tariff Act, 1985. During the disputed period, the appellant purchased various steel items namely, M.S. Angles, Channels, beams, joists, round, sheets, plates etc. for fabrication/ manufacture of various capital goods installed within the factory. Cenvat credit taken on the disputed goods was denied by the authorities below on the ground that the same are not confirming to the definition of either capital goods or input for availment of the cenvat benefit. To deny the cenvat credit, the ld. Commissioner (Appeals) has relied on the Larger Bench decision of this Tribunal in the case of Vandana Global Ltd. Vs. CCE reported in 2010 (253) E.L.T. 440 (Tri. LB). 3. The ld. Advocate appearing for the appellant submits that ....

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....ther hand, the ld. A.R. appearing for the Revenue reiterates the findings recorded in the impugned order. 5. Heard both sides and perused the records. The period of dispute in this case is from April, 2008 to September, 2008. Explanation 2 appended to the definition of inputs in Rule 2 (k) ibid provided that the goods used in the manufacture of capital goods which are further used in the factory of the manufacture, should fall within the ambit of input for the purpose of availment of cenvat credit. However, the said explanation was amended vide Notification No.16/09-C.E.(N.T.) dated 07.07.2009, which are to the effect that cement, angles, channels, CTD Bars, TMT and other items used for construction of factory shed, building or laying fo....